Policy paper

Partnership taxation: proposals to clarify tax treatment

This measure makes changes to the Income Tax calculations of certain partnerships.

• From: HM Revenue & Customs and HM Treasury
• Published: 13 September 2017

This was published under the 2016 to 2019 May Conservative government

Documents

Partnership taxation: proposals to clarify tax treatment

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Draft legislation: partnership taxation

PDF, 135 KB, 15 pages

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Explanatory note for partnership taxation

PDF, 251 KB, 14 pages

Details

This measure clarifies the tax treatment for partnerships to ensure that the principle of taxing the beneficiary of partnership profit applies and to prevent a double reporting burden on investment partnership.

Published 13 September 2017